| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2023 №4 (84) |
| Section: | Economic theory |
| UDK: | 330.322 |
| DOI: | https://doi.org/10.33271/ebdut/84.028 |
| Article language: | Ukrainian |
| Pages: | 28-34 |
| Title: | Intellectual capital: essence and ways of using it |
| Author: | Shulha O. V., Dnipro University of Technology |
| Annotation: | Methods. The study has employed the following methods: scientific abstraction to clarify the entity of the «intellectual capital» category; method of generalization to identify the stages of investigating the issues of intellectual capital; method of analysis and synthesis to determine the mechanisms of influence of intellectual capital on the economic development of society. Results. Three stages of researching history of the theory of intellectual capital have been presented: the first (preparatory) stage has been characterized by the formation of its foundations through the development of the human capital concept; the second stage has involved the introduction of the «intellectual capital» category itself and the expansion of understanding of its essence and structure; the third stage has refined the assessment methods and management of intellectual capital, clarifying its transformation processes under the influence of the Fourth Industrial Revolution. The definition of the «intellectual capital» category has been presented as a set of intangible assets of an enterprise that has been based on clarifying the essence, content, and characteristics of the realization of the phenomenon in question within the economic system. The mechanism of the intellectual capital influence onto the economic development of the society has been presented. Novelty. The author presents the original definition of intellectual capital as a set of intangible assets of an enterprise where reproduction process creates intellectual added value, contributes the revenue growth and increases competitiveness. Practical value. The research can be applied into practical enterprise management activities, the management of intellectual capital and enhancing their competitiveness. |
| Keywords: | Intellectual capital, Structure of intellectual capital, Econom- ic development, Innovations, Digitalization of the economy |
| File of the article: | EV20234_028-034.pdf |
| Literature: |
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